0001193125-23-202585.txt : 20230914 0001193125-23-202585.hdr.sgml : 20230914 20230803121631 ACCESSION NUMBER: 0001193125-23-202585 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BERKSHIRE HATHAWAY INC CENTRAL INDEX KEY: 0001067983 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 470813844 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3555 FARNAM STREET CITY: OMAHA STATE: NE ZIP: 68131 BUSINESS PHONE: 4023461400 MAIL ADDRESS: STREET 1: 3555 FARNAM STREET CITY: OMAHA STATE: NE ZIP: 68131 FORMER COMPANY: FORMER CONFORMED NAME: NBH INC DATE OF NAME CHANGE: 19980810 CORRESP 1 filename1.htm CORRESP

BERKSHIRE HATHAWAY INC.

3555 FARNAM STREET

OMAHA, NEBRASKA 68131

TELEPHONE (402) 346-1400

FAX (402) 346-3375

August 3, 2023

Eric Envall and Jennifer Zepralka

Division of Corporation Finance, Office of Finance

United States Securities and Exchange Commission

Washington, D.C. 20549

 

Re:    Berkshire Hathaway Inc.
   Definitive Proxy Statement on Schedule 14A
   Filed March 17, 2023
   File No. 001-14905

Dear Mr. Envall and Ms. Zepralka:

The purpose of this letter is to respond to the Division of Corporation Finance’s letter dated July 28, 2023 (“Corp Finance Letter”). As requested, we confirm that we will enhance Pay Versus Performance disclosures in future proxy statements in accordance with topics discussed in the Corp Finance Letter.

Should you have any questions or further comments, please contact the undersigned at 402-978-5423.

Very truly yours,

BERKSHIRE HATHAWAY INC.

/s/ Marc D. Hamburg

By Marc D. Hamburg

Senior Vice President – Chief Financial Officer